1997 (12) TMI 111

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....ol) Appellate Tribunal, New Delhi. Civil Appeal Nos. 3030-31 of 1989 are by the assessee while the other appeals are by the Revenue. Two questions arise for consideration. One of them has already been concluded by the judgment of this Court Government of India and Others v. Madras Rubber Factory and Others - 1995 (77) E.L.T. 433 (S.C.) = (1995) 4 SCC 349. In that case it has been held that for the....

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....e Central Excise Rules, 1944, read with sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts chewing tobacco of the description specified in column (1) of the Table hereto annexed and falling under sub-item II(5) of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of ....

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.... the value of the total package divided by the net weight of the tobacco after excluding the weight of the packing materials from the weight of the total package. It is argued by the Revenue that the Notification uses the expression "chewing tobacco" and speaks of value per one kilogram. According to learned Counsel it would mean tobacco before its being packed and the weight thereof. 4. There is....